Compendium · Africa · Côte d'Ivoire
Côte d'Ivoire: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Côte d'Ivoire taxes non-resident digital platforms and e-services under the 2022 ESS rules clarified by DGI note 03949 of 9 Oct 2023
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Côte d'Ivoire’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
Non-residents charge and remit VAT on ESS irrespective of turnover (no monetary threshold) - Window
- No threshold window (from the first sale)
- Standard rate
- 18.0%
Digital services are taxed at Côte d'Ivoire's standard 18% VAT rate - Who must register
- —
- Evidence of location
- The DGI note taxes listed digital services to Ivorian customers without publishing an OECD-style multi-proxy evidence list; OECD default applies for corroboration
- Invoicing
- For B2C, companies keep issuing ordinary receipts; for B2B, non-residents must add customer name, TIN, service nature, date and amount so the customer can deduct VAT
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- DGI note explicative 03949
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Foreign suppliers register via e-impôts simplified registration and file quarterly VAT returns by 20 April/July/October/January
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.dgi.gouv.ci/assets/documents/note_explicative_03949.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | The DGI note taxes listed digital services to Ivorian customers without publishing an OECD-style multi-proxy evidence list; OECD default applies for corroboration (secondary) |
| Digital regime | Côte d'Ivoire taxes non-resident digital platforms and e-services under the 2022 ESS rules clarified by DGI note 03949 of 9 Oct 2023 (primary) |
| Rate | Digital services are taxed at Côte d'Ivoire's standard 18% VAT rate (primary) |
| Foreign registration threshold | Non-residents charge and remit VAT on ESS irrespective of turnover (no monetary threshold) (primary) |
| Simplified regime | Foreign suppliers register via e-impôts simplified registration and file quarterly VAT returns by 20 April/July/October/January (primary) |
| Collect and remit | Digital platforms collect VAT on paid services and commissions; registration does not create a PE (primary) |
| B2C invoice | For B2C, companies keep issuing ordinary receipts; for B2B, non-residents must add customer name, TIN, service nature, date and amount so the customer can deduct VAT (secondary) |
| Local payment methods | Ivorian mobile money is commercially dominant but is not written into the DGI note as a place-of-supply proxy (indicative, unverified) |
| IP, VPN, or datacenter | No written IP/VPN evidence rule in note 03949; accept IP as-is as optional supporting signal only (primary) |
| Private seller selling to a business | Domestic private-to-business VAT tests follow general CGI thresholds; confirm current figures (indicative, unverified) |
| Bookkeeping retention | Confirm general CI record-retention years (indicative, unverified) |
| AML triggers | No AML trigger found this pass (indicative, unverified) |
Official sources
DGI note explicative 03949
e-impôts immatriculation simplifiée
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice